7820
Activities of temporary employment agencies and provision of other human resources
This CAEN code covers the activities of agencies that temporarily place personnel with client companies, as well as permanent recruitment and selection services. Basically, as an agent, you hire people and then make them available to other companies for limited periods, remaining their official employer. You can also offer head-hunting services or identify suitable candidates for permanent positions without directly hiring them.
Entrepreneur Profile
Acest cod este destinat firmelor specializate în munca temporară, agențiilor de recrutare și plasare a personalului, precum și antreprenorilor care doresc să ofere servicii de externalizare a resurselor umane. Este potrivit pentru SRL-uri care angajează personal pe care îl detașează la alte companii sau care oferă servicii de selecție și recrutare.
Who should avoid:
Avoid the exclusive use of code 7820 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for CAEN 7820
To set up a company operating in the CAEN 7820 field, registration with the Trade Register (ONRC) must reflect the main object of activity, according to the updated Classification of Activities in the National Economy. When submitting the application, the articles of incorporation must explicitly mention "activities of temporary employment agencies" and "provision of other human resources". Generic formulations such as "human resources" without specification are not accepted. It is mandatory to submit a declaration on own responsibility under Law 359/2004 by which the administrator confirms compliance with the operating conditions; failure to do so may lead to suspension of the authorization. Note that for this CAEN, no urban planning certificates are required, but the notification regime applies.
Regulatory framework, specific approvals and control institutions
The main normative acts are Law 53/2003 on the Labor Code, Title II – Individual employment contract, and Law 76/2002 on the unemployment insurance system. Companies registered with CAEN 7820 must obtain authorization from the Territorial Labor Inspectorate (ITM) for the activity of "temporary employment agency". Without this authorization, the activity is illegal and attracts contraventional sanctions. Control institutions: ITM periodically verifies compliance with labor standards, and the Tax Authority (ANAF) may initiate fiscal inspections to verify declarations. There is also an obligation to submit statistical reports to the National Institute of Statistics (INS) for placement activities.
Tax management, ANAF audit risk, and specific accounting
From a tax vector perspective, companies with CAEN 7820 are liable for corporate income tax (16%) or micro-enterprise income tax (if they meet the conditions). They are required to maintain a tax record register for temporary employees and to issue invoices in accordance with the RO e-Factura system for services rendered. Major risk: ANAF may reclassify contractual relationships if there is no clear documentation regarding the status of temporary employer. Avoid disguised mandate contracts for temporary work. Accounting must distinctly reflect revenues from placement commissions and those from reimbursed salaries. It is recommended to conclude agreements with ITM for the payment of social contributions; inaccuracies may generate substantial debts following an ANAF audit.
Included Activities
- ✅ Temporary employment placement activities
- ✅ Provision of temporary staff to client companies
- ✅ Recruitment and selection of permanent staff
- ✅ Head-hunting and candidate search activities
- ✅ Provision of human resources on the basis of temporary employment contracts
Excluded Activities
- ❌ Activities of permanent employment placement agencies (code 7810)
- ❌ Human resources management consultancy activities (code 7830)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are necessary to carry out temporary employment placement activities?
To operate as a temporary employment agency, you must obtain a license from the Territorial Labor Inspectorate (ITM), in accordance with Law 53/2003 (Labor Code). You must also meet the minimum share capital requirements and have a declared registered office.
What are the specific tax obligations for a company operating under CAEN code 7820?
As the employer of temporary staff, you are obliged to pay social contributions and income tax for temporary employees. You must also issue invoices to the client company for the services provided, applying VAT if you are a VAT payer. There are no special additional taxes, but you must comply with the general tax regime for income from service provision.